Maryland Statutes
Part I - County Hotel Rental Taxes
Section 20-405 - Tax Rates

(a)    Subject to this section, the hotel rental tax rate is the rate that the county sets by resolution.
    (b)    The hotel rental tax rate may not exceed:
        (1)    except as otherwise provided in this section, 3% in a code county;
        (2)    3% in Cecil County;
        (3)    4% in Talbot County;
        (4)    5% in Calvert County, Carroll County, Charles County, Dorchester County, Frederick County, St. Mary’s County, and Somerset County;
        (5)    6% in Wicomico County; and
        (6)    8% in Garrett County.
    (c)    With the unanimous consent of the county commissioners:
        (1)    a code county other than a Western Maryland code county may set a hotel rental tax rate up to 5%; and
        (2)    a Western Maryland code county may set a hotel rental tax rate up to 8%.
    (d)    The hotel rental tax rate in Washington County is 6%.

Structure Maryland Statutes